The tariff classification of a natural twig decorative wall hanging from China

N109399 June 29, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Mr. David M. Murphy Ms. Christina M. Leonard Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a natural twig decorative wall hanging from China Dear Mr. Murphy: In your letter dated June 9, 2010 you requested a tariff classification ruling on behalf of your client, TJX Companies, Inc. You requested a ruling on a “Natural Twig Decorative Wall Hanging”, Item Number GE 10X6. A representative sample was submitted for our examination and will be returned to you as requested. The decorative wall hanging is constructed of natural grapevine twigs which are intertwined with, and completely obscure, the galvanized metal wire frame to which it is attached. The vine twig base is adorned with two man-made fiber sunflowers, man-made fiber leaves, synthetic grass, a Styrofoam pumpkin, Styrofoam acorns and two small clusters of berries. The weight and value breakdowns were submitted to this office. The value and the weight breakdowns, the decorative use of the item, and the visual impact of the decorated vine twig base indicate that the essential character of the decorative wall hanging is imparted by the natural twig vine. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States ("HTSUS"), states as follows: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The subject natural twig decorative wall hanging is composed of different materials that are prima facie classifiable in different headings plaiting materials of heading 4602, HTSUS, and artificial fruit and foliage of heading 6702, HTSUS.General Rule of Interpretation 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In the instant case, the artificial fruit and foliage and the plaiting material both contribute to the decorative appearance of the natural twig wall hanging. However, the plaiting material has a greater visible surface area, weighs more, and provides the structure upon which the artificial fruit and foliage can be placed. The essential character of the decorative wall hanging is imparted by the natural vine twigs because of the role it plays in the functioning of the article as a wall hanging. In this case, the decorations play a secondary role. The applicable subheading for the natural twig wall hanging will be 4602.19.6000. Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan: Other (than of baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other: Wickerwork. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division